• United States Code
• TITLE 26 - INTERNAL REVENUE CODE
• SUBTITLE F - PROCEDURE AND ADMINISTRATION
• CHAPTER 61 - INFORMATION AND RETURNS
• SUBCHAPTER A - RETURNS AND RECORDS
• PART III - INFORMATION RETURNS
• SUBPART A - INFORMATION CONCERNING PERSONS SUBJECT TO SPECIAL PROVISIONS

    (a) General rule
      Notwithstanding any other provision of law, any individual who - 
        (1) applies for a United States passport (or a renewal
      thereof), or
        (2) applies to be lawfully accorded the privilege of residing
      permanently in the United States as an immigrant in accordance
      with the immigration laws,

    shall include with any such application a statement which includes
    the information described in subsection (b).
    (b) Information to be provided
      Information required under subsection (a) shall include - 
        (1) the taxpayer's TIN (if any),
        (2) in the case of a passport applicant, any foreign country in
      which such individual is residing,
        (3) in the case of an individual seeking permanent residence,
      information with respect to whether such individual is required
      to file a return of the tax imposed by chapter 1 for such
      individual's most recent 3 taxable years, and
        (4) such other information as the Secretary may prescribe.
    (c) Penalty
      Any individual failing to provide a statement required under
    subsection (a) shall be subject to a penalty equal to $500 for each
    such failure, unless it is shown that such failure is due to
    reasonable cause and not to willful neglect.
    (d) Information to be provided to Secretary
      Notwithstanding any other provision of law, any agency of the
    United States which collects (or is required to collect) the
    statement under subsection (a) shall - 
        (1) provide any such statement to the Secretary, and
        (2) provide to the Secretary the name (and any other
      identifying information) of any individual refusing to comply
      with the provisions of subsection (a).

    Nothing in the preceding sentence shall be construed to require the
    disclosure of information which is subject to section 245A of the
    Immigration and Nationality Act (as in effect on the date of the
    enactment of this sentence).
    (e) Exemption
      The Secretary may by regulations exempt any class of individuals
    from the requirements of this section if he determines that
    applying this section to such individuals is not necessary to carry
    out the purposes of this section.